With the merger of state and local taxes,the parallel ranking of civil servants,the standardization of allowances and the prevalence of self-media,the internal and external environment of the civil service in the grass-roots taxation departments has changed tremendously.The merged tax department has experienced a significant increase in the number of staff,a surge in work pressure,serious ageing,a reduction in leadership positions and inadequate incentive mechanisms,and the tendency to leave the service has increased year on year.The rising tendency of civil servants in grass-roots taxation departments to leave not only increases human resource management costs,but also seriously affects the stability of the workforce and the achievement of national tax revenue targets.In order to investigate the factors influencing the tendency of civil servants in the grass-roots taxation departments to leave,this paper takes 384 samples of tax departments in J City as research objects.Through literature research,in-depth interview and questionnaire survey,based on the mediating variable of job satisfaction,the structural equation model is constructed with five independent variables,namely salary dissatisfaction degree,development prospect dissatisfaction degree,work pressure degree,interpersonal deadlock degree,and work monotonicity degree,to carry out an empirical analysis on the factors affecting the turnover intention of civil servants in grass-roots tax departments.The results of the study show that job satisfaction,as a mediating variable,has a negative influence on the propensity to leave in the grassroots taxation sector;the degree of dissatisfaction with remuneration,the degree of dissatisfaction with development prospects,the degree of job stress,the degree of interpersonal relationship stalemate and the degree of job monotony can have a positive influence on the propensity to leave.Among them,the degree of interpersonal relationship stagnation is not significantly related to job satisfaction but can directly influence the propensity to leave,while the degree of dissatisfaction with development prospects is not significantly related to the propensity to leave but can indirectly influence it positively through job satisfaction。Based on the results of the empirical analysis,the author proposes to optimize the setting of organizational performance indicators,quantify individual performance appraisal indicators,dig deeper into the positive application of appraisal results,and establish a sound accountability mechanism from four perspectives:improving salary satisfaction,improving development prospect satisfaction,relieving work pressure,and building an exit management mechanism;in addition,it is necessary to strengthen the career management of individuals and organizations,build multi-channel promotion paths and establish a long-term mechanism for cadre training;to balance the relationship between work and family,to actively intervene with organizations to achieve stress reduction at source and to strengthen the guidance and supervision of the external environment;to improve the recruitment mechanism of civil servants in taxation departments,to raise the cost of career change for civil servants in taxation departments and to build a scientific and effective separation management mechanism,so as to achieve an effective reduction of the tendency of civil servants in grass-roots taxation departments to leave their jobs and to provide a positive impact on stabilizing the team,promoting integration and strengthening the quality and efficiency of grass-roots taxation departments. |